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Ahmad Dzul Ilmi S
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INDONESIA
FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29860245     DOI : https://doi.org/10.35905/.v3i2.12202
Core Subject : Economy,
Economics, Econometrics & Finance
FUNDS: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar akuntansi, keuangan Syariah dan Ekonomi Islam. Jurnal ini mempublikasikan kajian ilmiah yang bersifat murni (pure sciences) dan terapan (applied science) pada bidang ilmu Akuntansi, Manajemen Keuangan, Pemasaran, Perbankan, dan seluruh artikel yang berkaitan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 1 (2022): FUNDS" : 5 Documents clear
Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
Implementation of PSAK 101 on Sharia Bakti Financing KSP Huria Sharia K.C.Parepare Putri; Rahman Ambo Masse
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3212

Abstract

The purpose of this study is to determine the provisions for the presentation of financial statements and the application of PSAK 101 in the KSPPS Bakti Huria Syariah K.C Parepare. This research includes qualitative descriptive research with data collection techniques carried out through observation, documentation, and direct interviews with branch leaders and Admin Teller staff related to financial statements. The results showed that the provisions for the presentation of financial statements at KSPPS Bakti Huria Syariah K.C.Parepare were not fully in accordance with PSAK 101 because KSPPS Bakti Huria Syariah K.C Parepare only recorded 3 components of financial statements, namely Balance Sheet, Profit and Loss, and Cash Flow. The application of PSAK 101 is in accordance with the principle of accountability because the data presented is concrete and real. However, it is not fully in accordance with the principles of fairness and truth because the cooperative/business financial statements (Baitul Tanwil) are still combined with the social finance statements (Baitul Mall).
Application of SAK ETAP to The Financial Statements of KSP Syafit Mandiri Marawi Pinrang Based on Sharia Accounting Annisa; Husain, Saddan
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3278

Abstract

This study aims to determine the suitability of the financial statements made by KSP Syafit Mandiri Marawi Pinrang with SAK ETAP and the use of Islamic accounting principles in the financial statements of KSP Syafit Mandiri Marawi Pinrang. This research is a type of qualitative research using a phenomenological approach in data collection. The data processed is the financial report of KSP Syafit Mandiri Marawi Pinrang in 2020. The data collection and processing techniques use the methods of observation, interviews, and documentation. The validity test of the data used is the credibility test. While the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results showed that KSP Syafit Mandiri Marawi made a financial report consisting of a balance sheet, Remaining Operating Income (SHU) and SH distribution plans. So it can be concluded that the financial statements of KSP Syafit Mandiri Marawi Pinrang are not in accordance with SAK ETAP. In addition, there are naming of account posts that are not in accordance with SAK ETAP in the financial statements made. The financial statements made by KSP Syafit Mandiri Marawi Pinrang are in accordance with the principle of responsibility, the principle of justice but not yet fully in accordance with the principle of truth. This is because KSP Syafit Mandiri Marawi Pinrang does not make a cash flow report, a statement of changes in equity and notes to its financial statements. Keywords: SAK ETAP, Financial Statements, Sharia Accounting
The Effect of Sharia Financial Literature on The Performance of Micro to Medium Enterprises in Soreang-Parepare Novianti, Mifta; Zubair, Muhammad Kamal; Misdar
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3279

Abstract

Tujuan penelitian ini adalah untk mengetahui seberapa baik Literasi Keuangan Syariah dan Kinerja UMKM di Kecamatan Soreang Parepare. Serta sejauh mana hubungan dan pengaruh Literasi Keuangan Syariah terhadap Kinerja UMKM. Jenis Penelitian yang digunakan adalah dengan kuantitatif dengan metode survey dan angket. Penelitian ini termasuk dalam penelitian asosiatif yang bertujuan untuk mengetahui pengaruh ataupun hubungan antara dua variable atau lebih. Hasil penelitian menunjukkan bahwa : 1.Hasil one sample t-test Literasi Keuangan Syariah (x) berpengaruh baik pada operasionalnya. 2.Hasil one sample t-test Kinerja UMKM (y) berpengaruh baik pada operasionalnya. 3.Literasi Keuangan (x) memiliki korelasi yang kuat pada Kinerja UMKM (y). 4.Literasi Keuangan (x) Berpengaruh positif dan signifikan pada Kinerja UMKM. Hal ini menunjukkan bahwa variable Literasi Keuangan Syariah berpengaruh positif terhadap Kinerja UMKM. Berarti apabila tingkat Literasi Keuangan seorang pemilik ataupun manajer sebuah UMKM semakin tinggi, maka kinerja yang dapat dicapai oleh UMKM tersebut akan semakin meningkat.
The Implementation of Accounting Information System The Selling in PT. Sepuluh Perkasa Bersatu Unggul Sidrap (Accounting Sharia Analysis) Sarfina; Rusnaena
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3324

Abstract

An accounting information system is a system that collects, records, stores, and processes data to produce information for decision making. Accounting information systems can accurately produce financial information and other information obtained from the collection and management of transaction data. Sales are one of the essential activities in the company because the primary source of company income comes from sales. Sales activities can be adequately carried out if supported by an adequate sales system. The purpose of this research is to determine how the sales accounting information system at PT Sepuluh Perkasa Bersatu Unggul is implemented. This research uses descriptive qualitative research with a phenomenological approach. The types and sources of data are primary data and secondary data. methods of data collection using observation, interviews, and documentation. The study's results can be stated as: (1) The accounting system used at PT Sepuluh Perkasa Bersatu Unggul uses a computerized accounting system. The automated system plays a significant role in completing the work of each user, where the automated system can assist in preparing, processing, storing, and generating data according to the needs of system users from each section;(2) the factors influencing the use of sales accounting information systems at PT. Ten Perkasa Bersatu Unggul, which include top management support, personal technical skills, user training and education programs, and end-user satisfaction; (3) The sales accounting information system has been implemented following sharia analysis, namely the principles of responsibility, fairness, and truth in financial reporting and recording transactions measured relatively.

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